This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Ruling are to the Tax Ruling TR-2017/B56 (Eleventh amendment to the Business Profit Tax Regulation). This ruling is legally binding.

Introduction

1. This ruling specifies the date of effect of certain provisions of the Ruling.

Ruling

2. Paragraphs 9, 10 and 14 of the Ruling shall have effect from the tax year 2016, unless the person has submitted his BPT Return for the tax year 2016 prior to the date of effect of this ruling and the person had not applied those paragraphs in preparing that return.

3. Paragraphs 11 and 12 of the Ruling shall have effect from the tax year 2017, unless the person has submitted his BPT Return for the tax year 2016 prior to the date of effect of this ruling and the person had applied those paragraphs in preparing that return.

Date of Effect

4. This ruling shall have effect from the date of its publication in the Government Gazette.